45 resultados para Tax offices

em CentAUR: Central Archive University of Reading - UK


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The Government Offices for the English regions were established in 1994 to coordinate the regional activities of three central government departments. A decade on, regional government in England is greatly expanded, and two other institutions of regional governance, the Regional Development Agencies and the Regional Assemblies, have also been created. In 2002 the Labour government proposed that this 'triad' of regional governance should be further reformed and strengthened, in some places being brought to democratic account. In this paper, we argue that academic research on the English regions has generally focused on the Regional Development Agencies and to a lesser extent the Regional Assemblies, to the exclusion of the Government Offices. This focus has led some to overstate the extent to which regional government represents the real decentralisation of power. Focusing on the role of the Government Offices, we argue that central government retains a great deal of power over the 'triad' institutions, which in their current form may be unable to challenge the structure of power in the English state.

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Examines the concept of “place attachment” as defined in various disciplines and develops an effective conceptual approach that can be applied to facilities management. Describes the development of a model-matchmaking process adapted from Passini's model of cognitive mapping. Findings that the emergence of the new economy is undermining our ability to form attachments with people, places and companies. However, one of the unintended effects of this is that it has strengthened the value of place and aroused a longing for community. Moreover, loyalty to an organisation is increasingly determined by social and place attachment. Proposes that further research needs to be undertaken to “engineer out” the negative impacts of flexibility associated with loss of place. States that place attachment presents a challenging view of the world that is contrary to all the received wisdom in facilities management, where flexibility has always assumed an unchallenged position in relation to buildings and people. Concludes that this research area presents many pragmatic design and operational questions for facilities managers.

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This paper investigates the extent to which office activity contributes to travel-related CO2 emission. Using ‘end-user’ figures[1], travel accounts for 32% of UK CO2 emission (Commission for Integrated Transport, 2007) and commuting and business travel accounts for a fifth of transport-related CO2 emissions, equating to 6.4% of total UK emissions (Building Research Establishment, 2000). Figures from the Department for Transport (2006) report that 70% of commuting trips were made by car, accounting for 73% of all commuting miles travelled. In assessing the environmental performance of an office building, the paper questions whether commuting and business travel-related CO2 emission is being properly assessed. For example, are office buildings in locations that are easily accessible by public transport being sufficiently rewarded? The de facto method for assessing the environmental performance of office buildings in the UK is the Building Research Establishment’s Environmental Assessment Method (BREEAM). Using data for Bristol, this paper examines firstly whether BREEAM places sufficient weight on travel-related CO2 emission in comparison with building operation-related CO2 emission, and secondly whether the methodology for assigning credits for travel-related CO2 emission efficiency is capable of discerning intra-urban differences in location such as city centre and out-of-town. The results show that, despite CO2 emission per worker from building operation and travel being comparable, there is a substantial difference in the credit-weighting allocated to each. Under the current version of BREEAM for offices, only a maximum of 4% of the available credits can be awarded for ensuring the office location is environmentally sustainable. The results also show that all locations within the established city centre of Bristol will receive maximum BREEAM credits. Given the parameters of the test there is little to distinguish one city centre location from another and out of town only one office location receives any credits. It would appear from these results that the assessment method is not able to discern subtle differences in the sustainability of office locations